Swapna Palsam, Hyderabad V. Income Tax Officer, Ward-15(2), Hyderabad

ITA 328/Hyd/2018

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 8097 (ITAT-HYDERABAD)
• Duration Of Justice: 1 year(s) 5 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-07-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: DB-A
• Next Hearing Date: 15-07-2019
• Assessment Year: 2013-2014
• Appeal Filed On: 16-02-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: NEEJU GUPTA
• Keywords: Unexplained investment; Opportunity of being heard
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH SMC, HYDERABAD BEFORE SHRI A. MOHAN ALANKAMONY ACCOUNTANT MEMBER ITA NO. 328 /HYD/20 18 ASSESSMENT YEAR: 20 13 - 14 SMT. SWAPNA PALSAM, 3 - 12 - 117/4, P.S. COLONY, RAMANTHPUR, HYDERABAD. PAN: AUUPP 5831 C VS. INCOME TAX OFFICER, WARD - 15(2), HYDERABAD. (APPELLANT) (RESPONDENT) ASSESSEE BY: SMT. S. SANDHYA REVENUE BY: SMT. NEEJU GUPTA, DR DATE OF HEARING: 15/07/2019 DATE OF PRONOUNCEMENT: 17 /07/2019 ORDER PER A. MOHAN ALANKAMONY, AM.: THIS APPEAL IS FILED BY THE ASSESSEE AGAINST THE ORDER OF THE LD. CIT(A) - 7, HYDERABAD DATED 01/12/2017 IN APPEAL NO.0177/CIT(A) - 7/2016 - 17 PASSED U/S. 143(3) & 250(6) OF THE ACT FOR THE ASSESSMENT YEAR 2013 - 14. 2. THE CRUX OF THE ISSUE INVOLVED IN THIS APPEAL RELATES TO THE ADDITION OF RS. 12,41,100/ - ON ACCOUNT OF UNEXPLAINED INVESTMENT MADE BY THE LD. A.O. AND CONFIRMED BY THE LD. CIT(A). 2 3. AT THE OUTSET, THE LD. AR SUBMITTED BEFORE US THAT THE LD. CIT (A) HAS PASSED EX - PAR TE ORDER WITHOUT AFFORDING AN OPPORTUNITY TO THE ASSESSEE OF BEING HEARD. IT WAS THEREFORE PLEADED THAT THE MATTER MAY BE REMITTED BACK TO THE FILE OF LD. CIT (A) IN THE CASE OF THE ASSESSEE FOR FRESH CONSIDERATION THEREBY AFFORDING THE ASSESSEE ONE MORE OPPORTUNITY OF BEING HEARD. THE LD. DR VEHEMENTLY OPPOSED TO THE SUBMISSION OF THE LD. AR AND ARGUED BY STATING THAT THE LD. CIT (A) HAD POSTED THE CASE ON SEVERAL DAYS HOWEVER, NEITHER THE ASSESSEE NOR THE LD. AR APPEARED BEFORE THE LD. CIT (A) IN ORDER TO PURSUE THE CASE. THE LD. DR THEREFORE REQUESTED THAT THE APPEAL OF THE ASSESSEE MAY BE DISMISSED. 4. I HAVE HEARD THE RIVAL SUBMISSIONS AND CAREFULLY PERUSED THE MATERIALS ON RECORD. ON PERUSING THE ORDER OF THE LD. CIT (A) I FIND THAT THE LD. CIT (A ) HAS POSTED THE CASE FOR HEARING ON SEVERAL DAYS HOWEVER, NONE APPEARED BEFORE THE LD. CIT (A), THEREFORE THE LD. CIT (A) HAD LEFT WITH NO OTHER OPTION EXCEPT TO PASS THE EX - PARTE ORDER ON MERITS BASED ON THE MATERIALS ON RECORD. FROM THE ORDER OF THE LD. AO ALSO I FIND THAT THE ASSESSEE HAD NOT COOPERATED BEFORE THE LD. AO IN THE ASSESSMENT PROCEEDINGS, AND THEREFORE, THE LD. AO WAS FORCED TO PASS ORDERS BASED ON THE MATERIALS ON RECORD. IN THESE CIRCUMSTANCES I DO NOT FIND ANY FAULT ON THE PART OF THE L D. CIT (A) AND ANY MERIT IN THE SUBMISSIONS OF THE LD. AR. HOWEVER, TAKING A LENIENT VIEW, IN THE INTEREST OF JUSTICE, I 3 HEREBY REMIT THE MATTER BACK TO THE FILE TO THE LD. CIT (A) TO CONSIDER THE ISSUE AFRESH AFTER AFFORDING AN OPPORTUNITY TO THE ASSESSE E OF BEING HEARD. AT THE SAME TIME, I ALSO DIRECT THE ASSESSEE AND HIS REPRESENTATIVE TO PROMPTLY CO - OPERATE WITH THE LD. CIT (A) IN HIS PROCEEDINGS FAILING WHICH THE LD. CIT (A) SHALL BE AT LIBERTY TO PASS APPROPRIATE ORDER BASED ON LAW AND MERITS TAKIN G INTO CONSIDERATION OF THE MATERIALS ON RECORD. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES AS INDICATED HEREIN ABOVE. PRONOUNCED IN THE OPEN COURT ON 17 TH JULY, 2019. SD/ - ( A. MOHAN ALANKAMONY ) ACCOUNTANT MEMBER HYDERABAD, DATED: 17 TH JULY , 2019 OKK COPY TO: - 1) SMT. SWAPNA PALSAM, 3 - 12 - 117/4, P.S. COLONY, RAMTHPUR, HYDERABAD. 2) INCOME TAX OFFICER, WARD - 15(2), IT TOWERS, AC GUARDS, HYDERABAD. 3) THE CIT(A) - 7 , HYDERABAD 4) THE PR. CIT - 7 , HYDERABAD 5) THE DR, ITAT, HYDERABAD 6) GUARD FILE